1999 (1) TMI 512

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..... pertain to assessment years 1982-83 and 1984-85 under the U.P. Sales Tax Act. 2.. I have heard Sri Bharat Ji Agrawal, learned counsel for the revisionist and Sri Surya Prakash, learned Standing Counsel for the Commissioner. 3.. The only point pressed in these revision petitions is about the classification of a commodity known as water methanol mixture produced by the revisionist, M/s. India .....

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..... [1999] 113 STC 35 (All.); 1998 UPTC 1067 (Indian Oil Corporation Ltd. v. Commissioner of Sales Tax, U.P., Lucknow) which refers to a judgment of the Bombay High Court also in Commissioner of Sales Tax v. Indian Oil Corporation Ltd. [1978] 41 STC 471 in which it was held that methanol mixed with distilled water in certain proportion tested in the laboratory and sold it for specific purpose of usin .....

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..... r boost methanol with demineralised water in the ratio of 55:45 and is supplied for being used in certain types of aircrafts. It has no other use. A certificate of Chief Aviation Manager of the applicant dated March 13, 1990 is filed herewith as annexure 2 to this affidavit. 6.. Patently the word now is wrong and because of a typing error now is written in place of not . The paragraph read .....

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